Bass, Berry & Sims attorney Steve Jasper provided comments for a Law360 article providing a recap of 2017 state tax regulations. The article outlines different ways states are looking for additional streams of tax revenue. Steve sees a trend of states “adopting nexus statutes that purport to comply with the physical presence standard by finding it satisfied due to the existence of [Internet] cookie, software, or other similar things in the state.”

The full article, “Top State & Local Tax Regulations Of 2017: Year-In-Review,” was published by Law360 on December 18, 2017, and is available online.